2014 (3) TMI 3

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..... e at the time of clearance of the physician samples, than the transaction value is to be determined as per Section 4 (1) (a) of the Act - Following decision in the case of Themis Laboratories Pvt. Ltd. [2011 (2) TMI 713 - CESTAT, MUMBAI] - Decided in favour of assessee. - E/1138/12-Mum & E/86542, 86595/13-Mum - - - Dated:- 15-1-2014 - S S Kang And P K Jain, JJ. For the Appellant : Shri Man .....

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